ACCOUNTING IN PUBLIC INSTITUTIONS (STATE, BUDGETARY, INDEPENDENT)
Abstract and keywords
Abstract (English):
This tutorial presents the procedure of accounting in public institutions; peculiarities of functioning of the state-owned, budgetary and Autonomous institutions, the legal regulation of budget activities; in detail the sections of nonfinancial and financial assets, liabilities. For each section of the accounting documents is defined and given a system of accounting entries. Attention is paid to the practice of accounting in the medical and educational institutions. Designed for students, undergraduates, postgraduates and teachers of economic specialties. It will be useful to specialists in economic Affairs in the public sector.

Keywords:
accounting, reporting, audit, intangible assets, osnovne assets, settlement of obligations of the organization
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References

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